The signed agreement establishes the general framework for collaboration between the Tax Agency and the IDAE, regarding the conditions and procedures governing the reciprocal exchange of information.

The purpose of transferring information from the Tax Agency under Article 95.1.k) of the General Tax Law is to assist the IDAE in carrying out its duties when regulations require the provision of a certification issued by the Tax Agency or the submission of tax returns by interested parties or other communications issued by the Tax Agency. Additionally, it will also provide certain aggregated data to facilitate the reporting of energy savings attributable to fiscal measures, as provided for in European regulations.

The transfer of information from the IDAE, pursuant to the provisions of Article 94 of the General Tax Law (LGT), will be intended to provide better assistance to taxpayers during tax returns regarding the income obtained and the deductions established for the acquisition of plug-in and fuel cell electric vehicles, the installation of charging stations, and energy rehabilitation projects, as well as to subsequently monitor their application.

The agreement is understood to be without prejudice to the exchange of information that may take place between the Tax Agency and the IDAE in accordance with the legal system in cases other than those regulated by it.

Agreement between the Tax Agency and the Institute for Energy Diversification and Savings